CLA-2-64:OT:RR:NC:N3:447
Ms. Yvette Powell
Crocs
7477 E. Dry Creek Parkway
Niwot, CO 80503
RE: The tariff classification of footwear from China and Vietnam
Dear Ms. Powell:
In your letter dated July 16, 2015 you requested a tariff classification ruling. As requested the samples are being returned to you.
You will be importing 3 styles of footwear. Style 202845 (Capri V Shimmer Flip W), is a woman’s size 7, open toe, open heel, thong sandal. The sandal has a V-shaped thong textile material upper. The thong is not attached to the sole with plugs that penetrate the outer sole. The outer sole is made from 100 percent plastic. It is not protective nor does it feature a foxing or foxing-like band. The plastic outer sole accounts for more than 10 percent of the total weight of the sandal.
Style 203105 (Kadee Animal Print Flat W), is a woman’s size 7, closed toe, closed heel, slip-on shoe, which does not cover the ankle. The one-piece molded shoe has an upper and outer sole made from 100 percent thermoplastic. It features small vent holes on the vamp, a small vent hole on the heel, and larger oval holes on the lateral and medial sides. It does not have a foxing or foxing-like band.
You suggest that Style 203105 (Kadee Animal Print Flat W) be classified under subheading 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…sandals and similar footwear of plastics. We disagree with this suggested classification because the submitted sample is not like a sandal or similar footwear. Style 203105 does not have an open-toe, an open-heel, or an outer sole held to the foot with straps.
Style 202196 (Crocs Chelsea Rain Boot W), is a woman’s closed toe, closed heel, above the ankle, below the knee, size 7, pull-on rain boot. The molded upper is made from rubber. The upper features inset elastic gore on the lateral and medial sides. The external surface area of the upper is predominately rubber. It measures approximately 6½ inches in height and it does not incorporate a metal toe cap. The inside of the boot is supported or lined with a thin layer of cotton fabric. It has a rubber outer sole with traction grooves. The boot is protective against water.
The applicable subheading for Style 202196 (Crocs Chelsea Rain Boot W) will be 6401.92.9060, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for Style 203105 (Kadee Animal Print Flat W) will be 6401.99.8000, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle or knee; which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals, or cold or inclement weather; in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); and which does not have a foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be Free.
The applicable subheading for Style 202845 (Capri V Shimmer Flip W) will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear with open toes or open heels; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Style 202196 (Crocs Chelsea Rain Boot W) is not marked with a country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.”
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division